Brown Company completes these transactions and events during March of the current year (terms for all its credit sales are 2/10, n/30).

March 1	Purchased $43,700 of merchandise from Griffin Industries, terms 2/15, n/30.
March 2	Sold merchandise on credit to Sanchez Company, Invoice Number 854, for $18,000 (cost is $11,000).
March 3	Purchased $1,300 of office supplies on credit from Carter Company, terms n/30.
March 3	Sold merchandise on credit to Susan Knight, Invoice Number 855, for $11,000 (cost is $6,600).
March 6	Borrowed $84,000 cash from First Bank by signing a long-term note payable.
March 9	Purchased $21,950 of office equipment on credit from Turner Supply, terms n/30.
March 10	Sold merchandise on credit to Melanie Ryan, Invoice Number 856, for $8,800 (cost is $5,300).
March 12	Received payment from Sanchez Company for the March 2 sale less the discount of $360.
March 13	Sent Griffin Industries Check Number 416 in payment of the March 1 invoice less the discount of $874.
March 13	Received payment from Susan Knight for the March 3 sale less the discount of $220.
March 14	Purchased $33,400 of merchandise from the Perry Company, terms 2/10, n/30.
March 15	Issued Check Number 417 for $18,500, payee is Payroll, in payment of sales salaries expense for the first half of the month.
March 15	Cash sales for the first half of the month are $35,000 (cost is $21,000). These cash sales are recorded in the cash receipts journal on March 15.
March 16	Purchased $1,800 of store supplies on credit from Carter Company, terms n/30.
March 17	Returned $3,400 of unsatisfactory merchandise purchased on March 14 to Perry Company. Brown reduces accounts payable by that amount.
March 19	Returned $3,300 of office equipment purchased on March 9 to Turner Supply. Brown reduces accounts payable by that amount.
March 20	Received payment from Melanie Ryan for the sale of March 10 less the discount of $176.
March 23	Issued Check Number 418 to Perry Company in payment of the March 14 purchase less the March 17 return and the discount of $600.
March 27	Sold merchandise on credit to Melanie Ryan, Invoice Number 857, for $19,000 (cost is $11,400).
March 28	Sold merchandise on credit to Susan Knight, Invoice Number 858, for $6,600 (cost is $4,000).
March 31	Issued Check Number 419 for $18,500, payee is Payroll, in payment of sales salaries expense for the last half of the month.
March 31	Cash sales for the last half of the month are $31,500 (cost is $18,900). These cash sales are recorded in the cash receipts journal on March 31.

General Journal tab - Each transaction is recorded in either a special journal, or directly in the general journal. If a transaction is to be recorded in a special journal, select "Entered in special journal" in the first account field. Otherwise, prepare the general journal entry. Prepare a journal entry for each of the special journals at month-end.

General Ledger and Trial Balance tabs - Journal entries are posted automatically to the general ledger and trial balance.

Cash Receipts Journal tab - Enter the transactions that are properly included in this special journal.

Cash Disbursements Journal tab - Enter the transactions that are properly included in this special journal.

Purchases Journal tab - Enter the transactions that are properly included in this special journal.

Sales Journal tab - Enter the transactions that are properly included in this special journal.